| 1. |
Section 43(1) appointments
In terms of section 43(1) of SASA, a governing body of a public school must appoint a person registered as an auditor in terms of the Auditing Profession Act, 2005 (Act 26 of 2005), to audit the records and financial statements referred to in section 42 of SASA. |
| 2. |
Documentation for section 43(1) appointments |
| 2.1 |
A public school must submit the following documentation relating to the person selected to perform the functions in terms of section 43(1) of SASA: |
| 2.1.1 |
The governing body meeting minutes which state that that specific auditor was appointed and which must be signed and dated by the chairperson or secretary of the governing body on a school letterhead. (Please note that the relevant subparagraph relating to the appointment of the auditor must be referenced.) |
| 2.1.2 |
A certified copy of proof of registration as an auditor. |
| 3. |
Section 43(2)(a) appointments |
| 3.1 |
In a case where an audit as referred to in section 43(1) of SASA is not reasonably practicable, the governing body of a school must appoint a person to examine and report on the records and financial statements referred to in section 42 of SASA, and this person must be qualified to perform the duties of an accounting officer in terms of section 60 of the Close Corporations Act, 1984 (Act 69 of 1984), as stated in section 43(2)(a) of SASA. |
| 3.2 |
The list of professional bodies with which accounting officers can be associated is as follows:
- South African Institute of Chartered Accountants (SAICA)
- Auditors registered with the Independent Regulators Board for Auditors (IRBA/PAAB)
- Chartered Secretaries of Southern Africa (CSSA/ICSA)
- Chartered Institute of Management Accountants (CIMA)
- South African Institute of Professional Accountants (SAIPA)
- Institute of Accounting & Commerce (IAC)
- Association of Chartered Certified Accountants (ACCA)
- Chartered Institute of Business Management (CIBM)
- The South African Institute of Business Accountants (SAIBA)
- The South African Institute of Government Auditors (SAIGA)
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| 4. |
Documentation for section 43(2)(a) appointments |
| 4.1 |
A public school must submit the following documentation relating to the person appointed to perform the functions in terms of section 43(2)(a) of SASA: |
| 4.1.1 |
The governing body meeting minutes which state that that specific accounting officer was appointed and which must be signed and dated by the chairperson or secretary of the governing body on a school letterhead. (Please note that the relevant subparagraph relating to the appointment must be referenced.) |
| 4.1.2 |
A certified copy of proof of registration as an accounting officer with one of the professional bodies listed in paragraph 3.2. |
| 5. |
Section 43(2)(b) appointments
Where it is not reasonably practical to appoint a person in terms of section 43(1) or section 43(2)(a), a public school must appoint a person to examine and report on the records and financial statements referred to in section 42 of SASA who is approved by the Minister responsible for Education in the Western Cape. |
| 6. |
Documentation for section 43(2)(b) appointments |
| 6.1 |
The governing body of a public school must submit the following documentation to apply for approval of such an appointment: |
| 6.1.1 |
The governing body meeting minutes which state that specific accounting officer was appointed and which must be signed and dated by the chairperson or secretary of the governing body on a school letterhead. (Please note that the relevant subparagraph relating to the appointment must be referenced.) |
| 6.1.2 |
A completed SBM02 application form (see Annexure A). |
| 6.1.3 |
A recently updated CV (documenting relevant work experience). |
| 6.1.4 |
Certified copies of qualifications (it is recommended that the person should be in possession of a financial qualification/degree). |
| 6.1.5 |
A certified copy of the applicant’s identity document. |
| 7.1 |
Information referred to in paragraphs 2, 4 and 6 must be sent to the relevant district office to be checked for completeness. |
| 7.2 |
The district office will refer incomplete applications back to schools. |
| 7.3 |
District offices must forward complete information and applications, as referred to in in paragraph 7.1, to Head Office via email to:
Elton.Bezuidenhout@westerncape.gov.za and CC Ryan.Dawson@westerncape.gov.za
Or
physically post/hand-deliver to Grand Central Towers, 7th Floor, Room 7-18, Lower Parliament Street, Cape Town or for attention R Dawson, Directorate: Management Accounting, Western Cape Education Department, Private Bag X9114, Cape Town 8000.
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| 7.4 |
Incomplete applications will be referred back to the district office. |
| 7.5 |
The application process will coincide with the election of a new governing body and will run in a three-year cycle. |
| 7.6 |
Auditor details will be available on CEMIS and can be accessed in the following way:
- Log on to CEMIS.
- Select "Public Ordinary".
- Click "Submit".
- Click "Proceed". Point to the "Administration" menu item and click on "General Information".
|
| 7.6.1 |
To change the auditor details displayed, follow the applicable procedure as stipulated in this circular. |
| 7.6.2 |
For your convenience and confirmation, a full list of the approved auditors will be made available on CEMIS. |
| 8. |
Kindly bring the contents of this circular to the attention of all concerned, including the auditor, accounting officer or person appointed to perform these services. |
SIGNED: BK SCHREUDER
HEAD: EDUCATION
DATE: 2017:12:15
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